How to make tax appeal in Malaysia

How to make tax appeal in Malaysia

Tax Appeal

You can appeal if:

  1. You are not satisfied with the manner in which your income has been assessed.

  2. Personal reliefs have not been appropriately given.

  3. You have forgotten to claim certain expenses or reliefs.

  4. There is an error in the assessment issued by the IRBM office.

How to Appeal

If you receive a notice of assessment and you disagree with it:

  1. You can appeal by writing to the IRBM branch which issued the assessment within 30 days from the date of the notice. Where your appeal is to be forwarded to the Special Commissioners of Income Tax, you are required to fill in Q Form which is available at IRBM branch.

  2. If, for some good reason, you cannot appeal within the 30 day period, you can submit an application for extension of time to submit the appeal using N Form which is to be forwarded for decision by the Special Commissioners of Income Tax.

Documents required:

  1. Letter stating the type of mistakes/expenses claimed/deductions/exemptions, etc.

  2. Supporting documents for expenses claimed/deductions/reliefs ,etc.

  3. IRBM would ask for other documents that are required if information received is insufficient to enable amendment of assessment to be made.

Reminder: You still have to pay your tax liabilities even though you have made an appeal

Settling An Appeal

An appeal may be settled :

  1. By agreement between the taxpayer and the IRBM, or

  2. By a decision of the Special Commissioners of Income Tax / the High Court / the Court of Appeal

Please note that if you are not satisfied with the decision of the IRBM regarding your appeal, it will be forwarded to the Special Commissioners of Income Tax. If you are dissatisfied with the Special Commissioners decision, you can appeal further to the High Court and the Court of Appeal.

Special Commissioners of Income Tax

The Special Commissioners of Income Tax is an independent tribunal which consist of panel members appointed by the Yang Di-Pertuan Agong to handle tax appeals.

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